Capital gains summary notes
Tax year 6 April 2015 to 5 April 2016 (2015–16)
Use these notes
to help you fill in the
Capital gains summary
pages of your tax return
These notes only explain the basic rules as they
apply in simple cases. In more complex cases you
may need to get professional advice. If you’re in
any doubt about your circumstances you should
ask your tax adviser. You can also view our
Capital Gains Manual, which explains the rules in
more detail. Go to www.hmrc.gov.uk/manualsa-z
Fill in the ‘Capital gains summary’ pages if:
•you sold or disposed of chargeable assets which
were worth more than £44,400
•your chargeable gains before taking off any losses
were more than £11,100 (‘annual exempt amount’)
•you have gains in an earlier year taxable in
this period
•you want to claim an allowable capital loss or
make a capital gains claim or election for the year
•you were not domiciled in the UK and are
claiming to pay tax on your foreign gains on the
remittance basis
•you’re chargeable on the remittance basis and
have remitted foreign chargeable gains of an
earlier year
•you disposed of the whole or part of an interest
in a UK residential property when either
non-resident or UK resident and the disposal
was in the overseas part of a split year
AFor more information about the remittance basis,
go to www.gov.uk and search for ‘HS264’.
You don’t need to fill in the ‘Capital gains
summary’ pages if you only sell or dispose of:
•private cars
•personal possessions (chattels) worth up to
£6,000 each, such as jewellery, paintings
or antiques
•stocks and shares you hold in tax-free investment
savings accounts, such as ISAs and PEPs
•UK Government or ‘gilt-edged’ securities,
for example, National Savings Certificates, Premium
Bonds and loan stock issued by the Treasury
•your main home, if you qualify for Private
Residence Relief on the full amount of the gain
SA108 Notes 2016
AFor more information on chattels (personal
possessions), go to www.gov.uk and search for ‘HS293’.
For more information on Private Residence Relief,
go to www.gov.uk and search for ‘HS283’.
You don’t need to include the following in the
‘Capital gains summary’ pages.
•Betting, lottery or pools winnings
•Compensation for personal injury or mis-sold
Payment Protection Insurance (PPI)
•Any foreign currency you bought for your own
or your family’s personal use outside the UK
Before you start
Before you fill in the ‘Capital gains summary’
pages, you’ll need to work out your gains or
losses. These are your computations (calculations).
There is a Working Sheet on page CGN 6 of these
notes that you can use for simple calculations of
gains or losses on the disposal of land, other assets
and whole holdings of shares.
You can’t use the Working Sheet if:
•you got your asset by the exercise of an option
•the disposal is a part disposal
•you have to add together your gains and losses
to find the total gain that you want to claim
Entrepreneurs’ Relief on
You’ll need a separate computation (or Working
Sheet for simple calculations) for each asset or
type of asset you sold or disposed of.
You must send us your computations, valuations,
specified claim forms and any Working Sheets
with the ‘Capital Gains summary’ pages of your
tax return. Fill in all the boxes on the form that
apply to you. Don’t cross through any boxes or
write ‘see attached’ in them.
Keywords
You will see the following keywords (with brief
explanations) in these notes.
Assets
Assets are things you own, such as:
•stocks, shares, units in a unit trust and
other investments
•property, including land, buildings and leases
•business assets and premises, copyright
registered trade mark
•goodwill – that is the good name or reputation
of the business
Page CGN 1
HMRC 12/15
5014633
•antiques and other personal possessions worth
more than £6,000, such as
­— collectors’ items (for example, a chess set)
— artwork
— f urniture or jewellery
Disposals
You usually dispose of an asset when you stop
owning it. For example, if you:
•sell it
•give it away
•transfer it
•exchange it for something else
The term ‘connected people’ includes relatives,
such as:
•your husband, wife or civil partner
•your and your partner’s brothers and sisters
•your and your partner’s parents and
grandparents and other ancestors
•your and your partner’s children and other
direct descendants
•the partners of the relatives mentioned above
It is also includes:
•your business partners and their partners
and relatives (except for genuine commercial
acquisitions or disposals of partnership assets)
•any company you control, on your own or with
any relative mentioned above
•the trustees of a settlement where you or any
person connected with you is acting as a settlor
For Capital Gains Tax purposes, a disposal
includes a part-disposal. For example, you
may have disposed of a part share in a house
you inherited or you may have sold half your
collection of antique furniture.
Sometimes you’ve disposed of all or part of an
asset even though you still own it. For example,
when you:
•receive an insurance payout for a damaged asset
•make a claim that an asset has become worthless
(known as a negligible value claim)
Sale or disposal proceeds
Proceeds may include:
•cash, payable now or in the future, or anything
that can be turned into cash, unless it’s taxable
as income
•the market value of an asset you were given in
exchange for the asset you disposed of
•the value of a right to receive future payments
where you don’t know the amount of the
payment at the time you sold it
Sometimes you need to use the market value of the
asset instead of the sale or purchase price.
Special rules apply if you and your partner
separate, divorce or dissolve your civil partnership.
AFor more information, go to
www.gov.uk and search for ‘HS281’.
Allowable costs
For Capital Gains Tax purposes, you deduct
your costs to work out the gain or loss on the
sale or disposal of an asset. Only some costs are
allowable. These include:
•the price paid to buy the asset
•the costs of any improvements made to your assets
– but it must be reflected in the asset when you
dispose of it
•incidental costs of acquiring or disposing of
the asset, such as Stamp Duty or Stamp Duty
Land Tax
AFor more information about using the market value,
If you dispose of an asset that you owned at
31 March 1982, gains or losses are restricted to
the amount of gain or loss by reference to their
value at that date.
Transferring assets between connected people
Sometimes you use the market value of the asset
instead of the actual cost – for example, if you
received the asset as a gift.
go to www.gov.uk/capital-gains-tax/market-value
If you sell, give or receive an asset from connected
people you need to replace the price paid with the
market value of the asset when you work out your
gain or loss.
If you make a loss you can only use that loss
against gains you make on other disposals to the
same connected person.
This is a clogged loss. You must keep a separate
record of each clogged loss you carry forward to
later years.
Allowable losses
You may make a loss when you sell or otherwise
dispose of an asset that is liable to Capital Gains
Tax. The loss will normally be an allowable loss,
subject to your making a claim for it.
Losses resulting from tax avoidance schemes may
not be allowable losses.
AFor more information, go to
Page CGN 2
www.gov.uk/capital-gains-tax/losses
General overview of capital gains
and losses
Summary of your enclosed computations
The rules for working out capital gains and losses
are sometimes complex and these notes don’t
attempt to explain everything that could affect
your capital gains computations. You may need
helpsheets to help you fill in the ‘Capital gains
summary’ pages.
The details you put in boxes 18 to 37 will help
you fill in the Summary section later. The notes
to help you fill in the Summary section start on
page CGN 5.
You can find more details in the relevant section.
AFor more information on capital gains,
go to www.gov.uk/personal-tax/capital-gains-tax
Listed shares and securities
How to make a Capital Gains Tax claim,
election or give notice
You can use your ‘Capital gains summary’ pages to:
•claim a relief against a Capital Gains Tax
•make an election (except for foreign losses if you
are claiming the remittance basis)
•give notice, for example to tell us that you’ve
made a Capital Gain Loss in the tax year
To make your claim, election or give notice, use
the table below. Put the appropriate 3-letter code
in box 22, 28 or 35 (whichever applies).
You’ll also need to give full details about your
claim, election or notice in box 38, ‘Any
other information’.
Claim, election or notice
Code
Private Residence Relief where
Letting Relief does not apply
PRR
Private Residence Relief where
Letting Relief applies
Before you fill in the Summary section (boxes 3
to 17), you need to complete the right sections
for you. This could be:
•listed shares and securities (boxes 18 to 23)
•unlisted shares and securities (boxes 24 to 29)
•property and other assets and gains (boxes 30 to 37)
•a combination of the sections
These are:
•shares or securities from a company listed on a
recognised stock exchange
•shares in a UK open-ended investment company
•units in an authorised unit trust
If you’ve any unlisted shares and securities fill in
boxes 24 to 29.
Box 18 Number of disposals
Put the number of disposals of any listed shares
and securities that you made from 6 April 2015 to
5 April 2016 in box 18.
Count all disposals of the same class of share or
security in the same company made on the same day
as a single disposal.
Ignore disposals you don’t make in your own
capacity, for example, disposals you make as
a trustee.
LET
Gift Hold-Over Relief
GHO
Rollover Relief
ROR
Employee Shares
ESH
Entrepreneurs’ Relief
ERL
Negligible Value Claims
NVC
Social Investment Tax Relief
SIR
Other claims
OTH
If more than 1 code applies
MUL
AFor more information about shares and Capital Gains
Tax, go to www.gov.uk and search for ‘HS284’.
Box 19 Disposal proceeds
Put the total disposal proceeds for all your listed
shares and securities (before taking off any reliefs,
claims or elections) in box 19.
Box 21 Gains in the year, before losses
Put the total of any gains you made on listed
shares and securities in box 21. This figure will
be the gain minus any relief, claims or elections.
Only deduct losses if you included them in a claim
for Entrepreneurs’ Relief.
Boxes 1 and 2
Put your full name and Unique Taxpayer
Reference (UTR) in the boxes at the top of the
‘Capital gains summary’ pages. You’ll find your
UTR on any letters from us.
Capital gains summary
Tax year 6 April 2014 to 5 April 2015 (2014–15)
AFor more information about Entrepreneurs’ Relief,
1
Your name
2
Your Unique Taxpayer Reference (UTR)
Summary of your enclosed computations
Example
‘Capital
gains summary’
pagein this section. You must enclose your computations,
Please
read theof
‘Capital
gains summary
notes’ before filling
including details of each gain or loss, as well as filling in the boxes.
3
Page CGN 3
To get notes and helpsheets that will help you fill in this form, go to www.hmrc.gov.uk/selfassessmentforms
Total gains (boxes 21 + 27 + 33 + 34)
11
Losses used against an earlier year’s gain
go to www.gov.uk and search for ‘HS275’.
Box 22 If you are making any claim or election,
put the relevant code in the box
Box 28 If you are making any claim or election,
put the relevant code in the box
If you make a claim or election, you must tell us
in your computation. Your can find your 3-letter
code in the table on page CGN 3.
If you make a claim or election, you must tell us
in your computation. You can find your 3-letter
code in the table on page CGN 3.
Box 23 If your computations include any
estimates or valuations, put ‘X’ in the box
Box 29 If your computations include any
estimates or valuations, put ‘X’ in the box
If your computation includes estimated figures,
or a valuation, you must tell us:
•where and why you have used
estimated amounts
•how you worked out these amounts
If your computation includes estimated figures
or a valuation, you must tell us where and why:
•you’ve used estimated amounts
•and how you worked out these amounts
For valuations, you should also include:
•the date of the valuation
•a full description of the asset
For valuations, you should also include:
•the date of the valuation
•full description of the asset
Property and other assets and gains
Unlisted shares and securities
These are any shares and securities not included
in the listed shares definition. For example,
shareholdings in Alternative Investment Market
companies are ‘unlisted’.
Box 24 Number of disposals
Put the number of disposals of any unlisted shares
and securities that you made from 6 April 2015 to
5 April 2016 in box 24.
Count all dispoals of the same class of share or
security in the same company made on the same day
as a single disposal.
Ignore disposals you don’t make in your own
capacity, for example, disposals you make as
a trustee.
If you completed a Non-resident Capital Gains
Tax (NRCGT) return because you disposed of an
interest in a residential property situated in the
UK when you were either not resident in the UK
or the disposal was made in the overseas part of a
split year, complete boxes 30 to 38 with the final
details even if you chose to pay the Non-resident
Capital Gains Tax at the time of disposal.
If you chose to pay the Non-resident Capital
Gains Tax at the time of disposal, enter:
•the amount of Non-resident Capital Gains Tax
paid as a minus figure in box 8
•the NRCGT reference number under which the
payment was made in box 38
AFor more information on Capital Gains Tax for
non-residents, go to www.gov.uk/guidance/capitalgains-tax-for-non-residents-uk-residential-property
Box 25 Disposal proceeds
Put the total disposal proceeds for all your
unlisted shares and securities (before taking off
any reliefs, claims or elections) in box 25.
Box 30 Number of disposals
Put the number of disposal proceeds of property
and other assets that you made from 6 April 2015
to 5 April 2016 in box 30.
Box 26 Allowable costs (including
purchase price)
If you’ve claimed Entrepreneurs’ Relief, and
have aggregated losses and gains to arrive at the
chargeable gain, count each disposal separately.
Put your total allowable costs in box 26.
Box 27 Gains in the year, before losses
Put the total of any gains you made on unlisted
shares and securities in box 27. This figure will
be the gain minus any relief, claims or elections.
Only deduct losses if you included them in a claim
for Entrepreneurs’ Relief.
AFor more information about Entrepreneurs’ Relief,
go to www.gov.uk and search for ‘HS275’.
Box 31 Disposal proceeds
Put the total disposal proceeds for all property
and other assets and gains (before taking into
account any reliefs or claims) in box 31.
Box 32 Allowable costs (including
purchase price)
Put your total allowable costs in box 32.
Page CGN 4
Box 33 Gains in the year, before losses
Put the total of any gains made on the disposal
of property and other assets in box 33. This
figure will be the gain minus any relief, claims
or elections.
You’ll also need to put some gains from earlier
years in box 33. For example, if:
•you claimed Rollover Relief on the purchase of a
wasting asset
•you claimed Gift Hold-Over Relief on a transfer
of an asset to you and you are now non-resident
•a gain on qualifying corporate bonds was deferred
due to a share reorganisation
•you deferred a gain on a subscription for
Enterprise Investment Scheme or Venture Capital
Trust shares
•a gain accrued when you were temporarily not
resident in the UK
•a previously unremittable gain was remitted in
the year
•a foreign chargeable gain from an earlier year was
remitted to the UK in the 2015 to 2016 tax year
Only deduct losses if you included them in a claim
for Entrepreneurs’ Relief.
Don’t deduct the ‘annual exempt amount’, you will
get this automatically.
AFor more information about Entrepreneurs’ Relief,
go to www.gov.uk and search for ‘HS275’.
Box 34 Attributed gains where personal losses
cannot be set off
Only fill in this box if you’ve received any gains,
capital payments or benefits, as a beneficiary from
a non-UK resident trust.
Box 37 If you have submitted a Non-Resident
Capital Gains Tax return for the disposal of a UK
residential property
If you completed a Non-Resident Capital Gains
Tax return for any disposal in the year put an
‘X’ in box 37 and the reference number of each
Non-Resident Capital Gains Tax return in
box 38.
Any other information
Box 38
Please put any additional information in this box.
For example:
•if you’re making a claim or an election for losses
on foreign assets to be allowable losses, write
in the box ‘I elect for my foreign losses to be
allowable losses’
•any gains out of your computations, such as
foreign gains that you are unable to bring into
the UK
•any estimated figures
•anything you would like to add to support
your computations
•details of computations and adjustments, and
the reference number of each Non-resident
Capital Gains Tax return made
Summary of your enclosed computations
Box 3 Total gains
AFor more information, go to
www.gov.uk and search for ‘HS301’.
Box 35 If you are making any claim or election,
put the relevant code in the box
If you make a claim or election, you must tell us in
your computation. You can find your 3-letter code
in the table on page CGN 3.
Box 36 If your computations include any
estimates or valuations, put ‘X’ in the box
If you put an ‘X’ in box 36, you must tell us, in
box 38, which figures you estimated and why you
have used estimated amounts.
If your computation includes a valuation for land
or buildings, give a description of the property
(attach a copy of the plan if it helps) and tell us if:
•the property was freehold or leasehold
•you let (rented out) the property during
your ownership
•you’ve already asked us to check your valuation,
by sending us a form CG34, ‘Post-transaction
valuation checks for capital gains’
If you’ve made a gain from selling or disposing
of your assets, then use the figures you put in boxes
21, 27, 33 and 34, and put the total in box 3.
Don’t deduct the ‘annual exempt amount’, you’ll
get this automatically.
Box 4 Gains qualifying for Entrepreneurs’
Relief (but excluding gains deferred from
before 23 June 2010)
Put in box 4, the total amount of all your gains
made on or after 6 April 2015 (and in the period
23 June 2010 to 5 April 2011 that were deferred
gains) that qualify for Entrepreneurs’ Relief.
AFor more information, go to
Page CGN 5
www.gov.uk and search for ‘HS275’.
Computation Working Sheet (for straightforward calculations) – complete 1 sheet for each
asset sold
Description of asset, for example, type and number of shares sold or address of property
Date of disposal/sale DD MM YYYY
Disposal/sale proceeds or market value if appropriate
A £
Incidental costs of disposal/sale
B £
C £
Net disposal proceeds box A minus box B Date of acquisition DD MM YYYY
Cost or 31 March 1982 value see page CGN 2
D £
Incidental costs of acquisition
E £
Improvement costs
F £
Total costs boxes D + E + F
G £
Gain or loss box C minus box G
H £
I £
Capital gains elections or reliefs (not the annual exempt amount or Entrepreneurs’ Relief) and description
J £
Net gain box H minus box I
Page CGN 6
Summary of your enclosed computations
Please read the ‘Capital gains summary notes’ before filling in this section. Yo
including details of each gain or loss, as well as filling in the boxes.
get notes and helpsheets that will help you fill in this form, go to w
Box 8To Adjustment
to Capital Gains Tax
Box 5 Gains invested under Seed Enterprise
Investment Scheme and qualifying for relief
Put in box 5 the total of all your gains made on the
disposal of assets in the year to 5 April 2016 where,
because of reinvestment into shares issued to you, or
treated as issued to you, in that year by 1 or more
Seed Enterprise Investment Companies, you claim
that they qualify for exemption.
You’ll need to use and attach the claim forms,
provided with the SEIS3 certificates, to the
‘Capital gains summary’ pages of your tax return.
AFor more information, on Seed Enterprise Investment
Schemes, go to www.gov.uk and search for ‘HS393’.
Losses
If you’ve any losses, claim them here, include the
details of your losses in your computations.
The time limit for claiming losses is 4 years from the
tax year in which you made the loss. If you can’t
use all your losses for this year, you can either:
•carry them forward to use against future gains –
put the amount in box 10
•carry them back (in certain circumstances) to use
against previous years’ gains – put the amount in
box 11
Box 6 Total losses of the year
Put in box 6 the total amount of all your losses for
this tax year only. Include any ‘clogged losses’ and
losses that you intend to put in box 16. If you had
no losses, you must put ‘0’ in the box.
If you make a loss on an asset from a connected
person, you can only use that loss against gains
you make on other disposals to the same person.
This is a ‘clogged loss’. You must keep a separate
record of each clogged loss you carry forward to a
later year, and tell us which losses are clogged and
why in your computations.
If the
adjustment
reduces
the
of Capital
gains (boxes
21 + 27 +
33 amount
+ 34)
3 Total
Gains Tax payable, put a minus •sign in the shaded
£
0 0
box in front of your figure.
You
need to for
putEntrepreneurs’
a net adjustment
box 8 if:
Gains qualifying
Relief (butin
excluding
4 may
•your
capital
gain
Foreign
gains
deferred
fromhas
before
23 June Tax
2010)Credit
– read theRelief
notes
•your£capital gain includes a liability
for
• 0 0
non-resident or dual resident trusts
•y5ou’ve
the remittance
basis
in an earlier
Gainsclaimed
invested under
Seed Enterprise
Investment
tax Scheme
year and
made
an
election
for
foreign
and qualifying for relief – read the noteslosses
•you’ve clogged losses
• 0 0
£
•you’re chargeable to Income Tax on disguised
interest and wish to avoid double taxation
6 Total losses of the year – enter ‘0’ if there are none
•you made a payment of Non-resident Capital
• 0 0
£ Tax (NRCGT) at the time
Gains
of disposal
– enter the amount paid as a minus figure
Losses
broughtreference
forward andnumber
used in the
year which the
–7 the
NRCGT
under
• 0 0 in box 38
payment
was made should be entered
£
11
£
12
13
•
14
£
•
0 0
Amou
Enter
Inves
£
16
Incom
£
Box 9 Additional liability for non-resident or
dual
resident
trusts
available
to be carried forward to later years
10 Losses
You’ll£need Helpsheet 301, ‘Beneficiaries
receiving
• 0 0
capital payments from non-resident trusts:
calculation of the increase in tax charge’
to work out the amount to put in box 9.
Losse
again
£
0 0
liability
for non-resident
or dual resident trusts
9 Additional
Example
of ‘Capital gains
summary’
page
Amou
which
Inves
£
Adjustment to Capital Gains Tax – read the notes
£
Share
claime
£
15
8
Losse
(speci
17
Defer
for En
£
AFor more information, go to
www.gov.uk and search for ‘HS301’.
Box 10 Losses available to be carried forward
to later years
Don’t include any losses on individual assets that
you used in a claim for Entrepreneurs’ Relief.
You can carry your unused losses (including
‘clogged losses’) forward to later years. You
must keep separate records of any unused losses
claimed
1995 to 1996 and earlier years,Page
and CG 1
SA108for
2015
1996 to 1997 and later tax years.
Box 7 Losses brought forward and used in
the year
Box 11 Losses used against an earlier
year’s gain
You can only use losses brought forward to
reduce gains to the ‘annual exempt amount’ for
the year. For the 2015 to 2016 tax year the annual
exempt amount is:
•£11,100 for individuals
•£5,550 for most trustees
This box only applies in limited circumstances.
For example, when someone dies.
Tell us about your losses within 4 years of the end
of the tax year you made the loss in. The latest
date to claim 2014 to 2015 losses is 5 April 2019.
AFor more information, go to
www.gov.uk and search for ‘HS282’.
To find out about carrying back losses to earlier years,
go to www.hmrc.gov.uk/manualsa-z
Page CGN 7
Box 12 Share Loss Relief used against income –
amount claimed against 2015–16 income
This box only applies if you can set capital losses
against your income for the 2015 to 2016 tax year.
You’ll need Helpsheet 286, ‘Negligible value claims
and Income Tax losses on disposals of shares you
have subscribed for in qualifying trading companies’,
Helpsheet 297, ‘Enterprise Investment Scheme
and Capital Gains Tax’ and Helpsheet 393, ‘Seed
Enterprise Investment Scheme – Income Tax and
Capital Gains Tax Relief’ to help you fill in this box.
AFor more information, go to www.gov.uk
•the total losses you can claim
•the amount required (after setting off capital
losses for the year) to reduce the gain to zero
AFor more information,
go to www.gov.uk and search for ‘HS227’.
Box 17 Deferred gains from before 23 June 2010
qualifying for Entrepreneurs’ Relief
If you deferred gains on disposals made before
23 June 2010 for which you claimed Entrepreneurs’
Relief, use Helpsheet 275, ‘Entrepreneurs’ Relief’
to help you.
and search for ‘HS286’, ‘HS297’ or ‘HS393’.
Box 13 Amount in box 12 relating to Share Loss
Relief to which Enterprise Investment Scheme/
Seed Enterprise Investment Scheme Relief
is attributable
Put the amount you included in box 12 for shares
that Enterprise Investment Scheme or
Seed Enterprise Investment Scheme Relief is due.
Box 14 Losses used against income – amount
claimed against 2014–15 income
This box only applies if you can set capital losses
against your income for the 2014 to 2015 tax
year. You’ll need Helpsheet 286, ‘Negligible
value claims and Income Tax losses on disposals
of shares you have subscribed for in qualifying
trading companies’, Helpsheet 297, ‘Enterprise
Investment Scheme and Capital Gains Tax’ and
Helpsheet 393, ‘Seed Enterprise Investment
Scheme – Income Tax and Capital Gains Tax
Relief’ to work out if you can fill in these boxes.
AFor more information, go to www.gov.uk
Box 15 Amount in box 14 relating to shares
to which Enterprise Investment Scheme/
Seed Enterprise Investment Scheme Relief
is attributable
Put the amount you included in box 14 for
shares that Enterprise Investment Scheme or
Seed Enterprise Investment Scheme Relief is due.
Put the amount of any allowable trading losses
that you want to set against chargeable gains
in box 16. This should be the lower of:
go to www.gov.uk and search for ‘HS275’.
Working Sheet
Use the Working Sheet for straightforward
calculations of gains or losses. You can use it for:
•the disposal of land or other assets
•the disposal of shares – as long as it is the whole
of your holding of a class of shares
You can’t use the Working Sheet if:
•you got your asset by the exercise of an option
•the disposal is a ‘part disposal’
•you’ve to add together your gains and losses on
the sale of any assets to find the total gain that
you want to claim Entrepreneurs’ Relief on
More help if you need it
You can find helpsheets to help you to fill in the
‘capital gains summary’ pages at www.gov.uk/
government/collections/self-assessment-helpsheetscapital-gains
If you’re unable to go online:
•phone the Self Assessment Orderline on
0300 200 3610 for paper copies of the
helpsheets and forms
•phone the Self Assessment Helpline on
0300 200 3310 for help with your tax return
and search for ‘HS286’, ‘HS297’ or ‘HS393’.
Box 16 Income losses of 2015–16 set
against gains
AFor more information,
We have a range of services for
disabled people. These include
guidance in Braille, audio and large
print. Most of our forms are also
available in large print. Please contact
our helplines for more information.
These notes are for guidance only and reflect the position at the time of writing. They do not affect the right of appeal.
Page CGN 8